Guest lectures
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In addition to academic teaching, the link with practical applications is an important component in the studies of many students. Furthermore, each practical lecture enables students to get to know potential occupational fields/images and to find or consolidate areas of interest.
This transfer is planned via the regular integration of practical lectures, coordinated with the topics of the respective courses.
On this website you will find information about planned and already held guest lectures.
Many thanks to the guest speakers!
On 17.01.2024, a guest lecture by Mr Philipp Hofmann (auditor, CISA, CVA), partner of one of the leading auditing and tax consulting firms in Kassel and northern Hesse(Jakob & Sozien) and Mr Jörn Kümmel (tax consultant and specialist consultant for international tax law), associate partner of the auditing and tax consulting firm Jakob & Sozien, was organized as part of the Master's specialization course Corporate Taxation: Advanced/III.
Mr. Hofmann started with a presentation of the tax consultancy and auditing firm Jakob & Sozien as well as career paths to the profession of tax consultant/auditor. Mr. Kümmel then took over the first technical elements of the lecture and taught the basics of international tax law. The focus was on the double taxation agreement between Germany and Spain for a complex practical example. Mr. Hofmann then went on to present key aspects of transfer pricing and its formation and tax assessment in a practical manner.
The guest lecture was concluded with a specification of potential entry opportunities at the auditing and tax consulting firm Jakob & Sozien. The firm is always looking for good students as working students, for internships or for direct entry after graduation as tax and audit assistants. Click here for current vacancies.
Further details and photos can be found on the linkedIn profile of Jakob & Sozien Wirtschaftsprüfer I Steuerberater.
Many thanks, especially on behalf of the students, for the very successful practical presentation!
On 03.07.2023, a guest lecture by Mr Philipp Hofmann (auditor, CISA, CVA), partner of one of the leading auditing and tax consulting firms in Kassel and northern Hesse(Jakob & Sozien) and Mr Jörn Kümmel (tax consultant and specialist consultant for international tax law), associate partner of the auditing and tax consulting firm Jakob & Sozien, was organized as part of the Bachelor's specialization course Corporate Taxation: Fundamentals.
Mr. Hofmann started with a presentation of the tax consultancy and auditing firm Jakob & Sozien as well as career paths to the profession of tax consultant/auditor. Mr. Kümmel then took over the first technical elements of the lecture and discussed aspects and practical aspects of co-entrepreneurship including special balance sheets/special P&Ls with the students. Building on this, a typical comparison of the tax burden between corporations and partnerships in business taxation was presented. Mr. Kümmel's presentation was rounded off by the very practice-relevant model of the asset-managing partnership. In the further course of the lecture, Mr. Hofmann presented the theoretical principles of provisions and typical issues in tax consultancy practice in a very exciting way.
The guest lecture was concluded with a specification of potential entry opportunities at the auditing and tax consulting firm Jakob & Sozien. The firm is always looking for good students as working students, for internships or for direct entry after graduation as tax and audit assistants. Click here for current vacancies.
Many thanks, especially on behalf of the students, for the very successful practical presentation!
On 13.12.2022, a guest lecture by Mr. Christoph Vaupel tax advisor and partner at FACT GmbH could be organized within the framework of the master lecture on Corporate Taxation: Advanced.
The range of services offered by FACT GmbH includes: Auditing, tax consulting, legal consulting, M&A consulting, international tax law and business succession.
After a brief introduction of the company, the focus was placed on international tax law. In the approximately three-hour technical lecture, Mr. Vaupel conveyed the essential basics of international tax law, the existence of a (representative) permanent establishment, relocation of functions within the meaning of Section 1 (3b) of the German Income Tax Act (AStG), as well as transfer pricing (underpinning the considerable explosiveness, the arm's length principle, methods for determining and documenting transfer prices, as well as various practical examples and structuring potentials) as a substantive focus. Subsequently, current developments of the OECD (BEPS 2, Pillar 1 and 2, ATADUmsG and ATAD 3 draft) as well as focal points of international tax law (Anti-Treaty-/Anti-Directive-Shopping-Rules, aggressive group tax structuring, intangible assets) were presented in a practical way.
The lecture, which was very exciting and informative for all participants, was rounded off with possible career paths in tax consulting.
Many thanks to the speaker Mr. Vaupel and the FACT GmbH.
On 02.12.2022 a guest lecture by Mr. Malte Uesbeck, Associate Director ETF Sales, Indexing & Smart Beta Germany & Austria of Amundi Germany could be organized in the context of the Bachelor lecture Securities Management.
As an alumnus of the University of Kassel, Mr. Uesbeck presented various technical contents that fit very well to the lecture. He started with basic knowledge: price or performance index, index weighting types (market/price/equilibrium) and outlined the history of Exchange Traded Funds. Furthermore, procedures for replication strategies of a benchmark including the creation-redemption process were shown. Furthermore, key figures: TER, tracking difference, tracking error and bid/ask spreads were presented and the presentation was concluded with a comparison of active investment funds versus ETFs including empirical results. In the final, very lively discussion, potential career paths in the banking/fund/ETF industry were discussed in addition to multi-layered content-related questions.
Many thanks Mr. Uesbeck for the very exciting and interesting lecture.
On July 12, 2022, a guest lecture by Mr. Philipp Hofmann (Certified Public Accountant, CISA, CVA), partner of the tax consulting and auditing firmJakob & Sozien, could be organized within the framework of the basic lecture on BWL IIb - Introduction to Business Taxation.
After an introduction of the tax consultancy and auditing Jakob & Sozien, Mr. Hofmann showed the job description of the tax consultant/auditor and possible career paths.
The focus of Mr. Hofmann's guest lecture was on practical insights into inheritance and gift tax. He dealt with private inheritances as well as business asset transfers. Especially exciting were the potentials and dangers of not planning ahead.
Mr. Hofmann went on to discuss the real estate tax reform in Germany. This topic currently concerns all owners of real estate assets. After the currently obligatory data recording for the revaluation of real estate, a new real estate tax calculation will take place from 2025.
Finally, the main changes resulting from the Tax Relief Act 2022 were presented. The intention of the legislator in this respect was briefly discussed critically and the practical implementation was outlined.
Many thanks!
On 01.06.2021, a guest lecture by Mr. Philipp Hofmann (Certified Public Accountant, CISA, CVA), partner of the tax consultancy and auditing firm Jakob & Sozien, could be organized as part of the basic studies lecture on BWL IIb - Einführung in die betriebswirtschaftliche Steuerlehre.
The lecture took place at the premises of Jakob & Sozien Unternehmensgruppe (Wilhelmshöher Allee 259, Kassel) near the Wilhelmshöher train station and was streamed live via Zoom. More than 250 students took part and were able to gain practical insights into the activities of a tax consultancy/auditing firm. The lecture was divided into four sections. First, the job description of a tax consultant/auditor and the very demanding path through the respective professional examinations were presented. In particular, the high failure rates (even in comparison to BWL IIb) were followed with excitement.
Subsequently, examples of the deductibility of business expenses/advertising costs and their scope for interpretation were outlined. Here, the deductibility of study costs (semester fees, technical literature, etc.) was of particular individual importance to most participants.
In the third section, the fundamentals of the annual audit were described against the background of a risk-oriented audit approach. This led directly to the fourth bullet point, questions of an investment valuation.
During the presentation, many good questions were asked via the zoom chat function, which were answered immediately.
At this point it only remains to thank Mr. Philipp Hofmann as well as Mr. Tim Schneider (audit and tax assistant at Jakob & Sozien) for the very motivating, exciting lecture with many practical impressions.
Many thanks (especially on behalf of many students)!
On 12.12.2019, a guest lecture by Mr. Philipp Hofmann (Certified Public Accountant, CISA), partner of the tax consultancy and auditing firmJakob & Sozien, was organized as part of the Master's lecture on Corporate Taxation III.
In the approximately two-hour lecture, Mr. Hofmann inspired the students by linking the lecture content with practically relevant facts. After the professional profile of a tax advisor and auditor was presented, the following issues were on the agenda:
- Organschaft - profit shifting in the group (structure, economic and legal bases, business and income tax structuring potentials as well as the choice of legal form as a constitutive decision)
- Company splitting (prerequisites of the personal and factual linkage, implementation & design as well as the identification of a broad spectrum of differentiated motives)
- Valuation (in particular valuation of participations against the background of (partial) depreciation under commercial and tax law, including the principles of IDW S1)
- Transfer pricing issues in the group
Many thanks!
On 19.11.2021, a guest lecture by Mr. Julian Hosse M.Sc., Department Institutional ETF Sales at Lyxor International Asset Management S.A.S. could be organized in the context of the lecture Securities Management. Lyxor is the third largest ETF provider in Europe with assets under management of around €100 billion.
The presentation titled: "What I always wanted to know about ETFs" was streamed live via Zoom. The content discussed equity indices with benchmark function, diversification as a risk reduction tool, the legal basis for special assets, different types of tradability, cost structures, tracking error/difference as a specific feature of ETFs as well as general (distinguishing) features of ETFs compared to active mutual funds. Due to the active participation of the students including many interested questions (e.g. regarding asset accumulation or investment styles of private and institutional investors) the planned presentation time was more than doubled.
At this point it only remains to express a heartfelt thank you to Mr. Julian Hosse for the very motivating, exciting lecture with many practical impressions.
Many thanks (especially on behalf of many students)!